This article is concerned with a controversy that has been raging for over four years - the anti-harmful tax competition initiative launched by the Organization for Economic Cooperation and Development ("OECD") in April ...

Professionalism is composed of two essential elements: valid theoretical principles and effective application of those principles in the practice of law. This Article focuses on professional principles in practice. The ...

Today advisory opinions are anathema to the federal judiciary, but the early justices of the Supreme Court were not so loath to provide extrajudicial advice to the Executive Branch. In 1796, Ellsworth wrote an advisory ...

One of the great debates surrounding insanity is whether it is an excuse for criminal defendants designed to exculpate otherwise guilty people or whether it is a device used by the government to inculpate otherwise innocent ...

The proliferation of digital evidence and discovery has raised serious questions about litigation fraud in recent years. Legal tabloids are often headlined with the latest example of discovery abuse that resulted in ...

Professor Baker presents a fundamentally unique question. Including all of the legal opinions, statutes and administrative rules, how much law do we have? Is there way to calculate a “Gross Legal Product” for the United ...

This article concentrates on the two leading theories of negotiation: the competitive and problem-solving theories. Professor Murray explores whether or not there really are two competing theories that explain realities ...

The variety of weapons of mass destruction are intended to create the maximum possible fear, death, destruction, and general terror in the target region or nation, particularly with new and creative ways of using them. An ...

The vision of equal access to justice is far from realized in society today. Although Legal Services Corporation ("LSC") funded programs closed nearly one million cases in 2002, many otherwise financially eligible individuals ...

This column discusses what happens when Congress attempts to smooth out the sharp corners of the tax code with notions of equity, but does so with an inadequate understanding of, or appreciation for, the problems of tax ...

This article will discuss a separate body of property law, which recognizes cultural property as a special category of property and seeks to mitigate, the risk that cultural property may be wasted due to indifference, ...

The authors of this article provide three reasons why Texas, though already a community property state, should seriously consider adoption of the Uniform Marital Property Act. First, Texas may encourage states that follow ...

This article examines some of the provisions in the 2006 Uniform Power of Attorney Act and how they attempt to meet some of the challenges that durable powers face with a focus on formalities in drafting, standards of ...

The United States Court of Military Appeals is a complex institution, and the task of describing it is at once both demanding and sensitive. The task is demanding because since its founding significant misconceptions have ...